Indiana Code § 6-1.1-12.5-4

Ordinance designating infrastructure development zone
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Sec. 4. A county executive, a municipal legislative body, or, in Marion County, the county fiscal body, may adopt an ordinance designating a geographic territory as an infrastructure development zone after: (1) conducting a public hearing on the proposed ordinance; (2) publishing notice of the public hearing in the manner prescribed by IC 5-3-1 ; and (3) making the following findings: (A) Adequate eligible infrastructure is not available in the zone. (B) Providing a property tax exemption to a person for investing in eligible infrastructure in the zone will provide: (i) opportunities for increased natural gas usage, increased availability of broadband service, advanced services, and public water or wastewater service; and (ii) economic development benefits;              in the zone.

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